Clients approached us – two owners of two different legal entities. Both companies had the same ownership structure, consisting only of the two aforementioned individuals. In one company (A), an interest-free liability towards one of the shareholders amounting to CZK X million was recorded. The owners wanted to transfer the debt from one company to […]
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Do You Want to Sell Your Business Share? Beware of New Taxation Rules for Individuals As of 2025, a significant change in the taxation of share sales in companies owned by individuals has been introduced. This change can substantially impact the tax obligation (income tax) associated with the sale of shares. In the following article, […]
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In 2025, lump-sum tax and lump-sum expenses remain in place in the Czech Republic, but there has been a change in the first tier of the lump-sum tax. This article will analyze this change and also remind you of the key information you should know about lump-sum expenses and taxes. Lump-Sum Tax The lump-sum […]
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Currently, a proposal for fundamental changes in the area of tax depreciation is in the legislative process. These changes were originally intended to take effect from January 1, 2025. However, given the progress of the approval process, it is likely that the effective date will be postponed to January 1, 2026, at the earliest. In […]
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We wish you peaceful holidays and happy, warm, kind moments. In the new year, health enough,success, joy, no anger!
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The year 2024 brought important changes in the area of taxation in the Czech Republic. One of the main changes is the increase in corporate income tax from 19% to 21%. This change applies to all tax years starting on 1 January 2024. Our new article explains what this change means for businesses, what the impact may […]
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The year 2024 has brought several significant changes in tax legislation affecting both individuals and corporations. In a series of articles, we will look at all these changes in turn, and in particular at their impact in 2025. Today, we will focus specifically on the impact of the changes on personal income tax. A […]
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Since 2024, changes related to pension reform have been introduced through a consolidation package. These changes, along with the increase in average wages, also impact social insurance for self-employed individuals (OSVČ). Health insurance has not undergone significant changes. However, conditions for lump-sum tax have changed. Social Insurance The calculation of minimum contributions to social […]
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We are now frequently seeing interest from taxpayers who want to become voluntary VAT payers. If you are conducting economic activities and do not meet the conditions for mandatory VAT registration, you can apply for voluntary registration. A new client approached us with this request after seeking accounting services. The owner of a newly established […]
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In our last article, we discussed the obligation of accounting entities to publish their financial statements in the Collection of Deeds, including the legal deadline and scope of publication. If you need details on how you can publish your financial statements, including the options for sending them to the registry court or the penalties for […]
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